https://www.taxtmi.com/caselaws?id=272344 The Tribunal allowed the assessee's appeal against the duty demand on scrap and penalty. The original authority's denial of exemption for waste and scrap based on a single export transaction was deemed legally unsound. The Tribunal found discrepancies in the authority's decision and noted that duty on scrap had already been settled in a previous order related to exported goods. Therefore, the confirmation of the demand on scrap was set aside, leading to the disposal of the Revenue's appeal for penalty enhancement. en-us Thu, 24 Sep 2015 00:00:00 +0530 Sat, 07 May 2016 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272344 The Tribunal allowed the assessee's appeal against the duty demand on scrap and penalty. The original authority's denial of exemption for waste and scrap based on a single export transaction was deemed legally unsound. The Tribunal found discrepancies in the authority's decision and noted that duty on scrap had already been settled in a previous order related to exported goods. Therefore, the confirmation of the demand on scrap was set aside, leading to the disposal of the Revenue's appeal for penalty enhancement. Case-Laws Central Excise Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272344